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SPECIAL REVENUE FUNDS <br />Special Revenue Funds are used to account for the proceeds of specific revenue sources that are <br />legally restricted to expenditures for particular purposes. The City maintained the following <br />nonmajor Special Revenue Funds during the year. <br />Program Recreation — established to account for various self-supporting recreational <br />programs. <br />The Rookery Activity Center — established to account for activities relating to The <br />Rookery Activity Center. <br />Economic Development Authority — established to account for the receipt and uses of <br />funds for economic development purposes. <br />Cable TV and Communications Fund — established to account for activities relating to <br />Cable TV and Communications. <br />Blue Heron Days — established to account for the activities associated with the Blue <br />Heron Days festival. <br />Federal Forfeitures - Justice — established to account for activities associated with the <br />receipt and use of equitable sharing paid from the U.S. Department of Justice Asset <br />Forfeiture Fund. <br />State Narcotics Forfeitures — established to account for activities associated with the <br />receipt and use of state narcotics forfeitures. <br />DUI Forfeitures — established to account for activities associated with the receipt and use <br />of DUI forfeitures. <br />Other Forfeitures — established to account for activities associated with the receipt and <br />use of other forfeitures. <br />Federal Forfeitures - Treasury — established to account for activities associated with the <br />receipt and use of equitable sharing paid from the U.S. Department of Treasury Forfeiture <br />Fund. <br />K-9 Unit — accounts for donations received by the City which are restricted for K-9 Unit <br />purposes. <br />American Rescue Plan Act Funds — accounts for American Rescue Plan Act funds <br />received by the City. <br />105 <br />